The contribution in box 14 of your W-2 to the Maine state retirement system does not qualify for the retirement savings contribution credit.
Here's why: The Maine Public Employees Retirement System (MainePERS) is a federally qualified defined benefit plan under IRS Code Section 401(a). Contributions to defined benefit plans under 401(a) that are funded by the employer do not qualify for the retirement savings contribution credit, so the contributions to MainePERS on your W-2 do not qualify for this credit.
